HAPPYBIZZ: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HAPPYBIZZ
Largest movements
- Receivables within one year +€27,202
up €27,202 (+28.9%), from €94,119 to €121,321
of which Other amounts receivable: +€27,053
- Cash +€13,415
up €13,415, from €0 to €13,415
mainly Net result for the year (+€35,495) and Depreciation (+€3,878)
- Reserves +€35,495
up €35,495 (+27.1%), from €131,157 to €166,652
of which Distributable reserves: +€35,495
- Gross operating margin +€51,499
up €51,499, from -€6,710 to €44,789
- Taxes +€9,704
up €9,704 (+6955.1%), from €140 to €9,843
- Other operating charges +€461
up €461 (+38.0%), from €1,213 to €1,674
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,104 | €332,491 | +€38,388 | +13.1% |
| Fixed assets | 21/28 | €15,021 | €12,419 | -€2,602 | -17.3% |
| Intangible fixed assets | 21 | €4,861 | €2,269 | -€2,592 | -53.3% |
| Tangible fixed assets | 22/27 | €4,160 | €4,150 | -€10 | -0.2% |
| Furniture and vehicles | 24 | €4,160 | €4,150 | -€10 | -0.2% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €279,083 | €320,072 | +€40,990 | +14.7% |
| Amounts receivable after more than one year | 29 | €184,710 | €184,710 | = | 0.0% |
| Other amounts receivable | 291 | €184,710 | €184,710 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,119 | €121,321 | +€27,202 | +28.9% |
| Trade receivables | 40 | €13,918 | €14,067 | +€149 | +1.1% |
| Other amounts receivable | 41 | €80,201 | €107,254 | +€27,053 | +33.7% |
| Cash at bank and in hand | 54/58 | €0 | €13,415 | +€13,415 | |
| Deferred charges and accrued income | 490/1 | €253 | €626 | +€373 | +147.3% |
| Total equity and liabilities | 10/49 | €294,104 | €332,491 | +€38,388 | +13.1% |
| Equity | 10/15 | €243,807 | €278,469 | +€34,662 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €131,157 | €166,652 | +€35,495 | +27.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €129,297 | €164,792 | +€35,495 | +27.5% |
| Profit (loss) carried forward | 14 | €106,450 | €105,617 | -€833 | -0.8% |
| Amounts payable | 17/49 | €50,296 | €54,022 | +€3,726 | +7.4% |
| Amounts payable within one year | 42/48 | €50,296 | €54,022 | +€3,726 | +7.4% |
| Financial debts | 43 | €1,499 | €0 | -€1,499 | -100.0% |
| Credit institutions | 430/8 | €1,499 | €0 | -€1,499 | -100.0% |
| Trade debts | 44 | €1,412 | €2,822 | +€1,410 | +99.9% |
| Suppliers | 440/4 | €1,412 | €2,822 | +€1,410 | +99.9% |
| Taxes, remuneration and social security | 45 | €12,386 | €15,367 | +€2,981 | +24.1% |
| Taxes | 450/3 | €12,386 | €15,367 | +€2,981 | +24.1% |
| Other amounts payable | 47/48 | €35,000 | €35,833 | +€833 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,006 | €3,878 | -€128 | -3.2% |
| Other operating charges | 640/8 | €1,213 | €1,674 | +€461 | +38.0% |
| Gross operating margin | 9900 | -€6,710 | €44,789 | +€51,499 | |
| Operating profit (loss) | 9901 | -€11,929 | €39,237 | +€51,166 | |
| Financial income | 75/76B | €7,150 | €7,541 | +€391 | +5.5% |
| Recurring financial income | 75 | €7,150 | €7,541 | +€391 | +5.5% |
| Financial charges | 65/66B | €1,377 | €1,440 | +€63 | +4.6% |
| Recurring financial charges | 65 | €1,377 | €1,440 | +€63 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,155 | €45,338 | +€51,493 | |
| Income taxes | 67/77 | €140 | €9,843 | +€9,704 | +6955.1% |
| Profit (loss) for the period | 9904 | -€6,295 | €35,495 | +€41,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,295 | €35,495 | +€41,790 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.